I have said this more than once, but the difference in their offer lists, to me, is likely based on Ty flashing early in his career (see Harrison Bailey) and having a father with connections and knowledge of how to get his son exposure to collegiate programs. Horn, meanwhile, has only played 2 seasons of football, missed the important camp circuit between his SO and JR year, and is considered a baseball prospect, as well. Word is getting out on him, and once his JR film gets out, I expect a jump in his offer list.
The competition level is a no-brainer advantage to Horn. I don't see this as necessarily having to be a "one is better so the other is bad" type situation. That said, I don't see a large gap in talent between the two and haven't going back to Horn's SO film, even. Both are good, but I think Horn has a much higher upside based on untapped potential while Simpson has maybe come close to his ceiling. I see a lot more bust potential in Simpson, but perhaps with great coaching, he has another level that has not been tapped into, yet. So maybe his ceiling is higher than I realize.